Memorandum Opinion
FORRESTER, Judge:
Respondent has determined a deficiency of $2,761.32 in the income tax of petitioner for the calendar year 1953.
Because of a concession by petitioner the only issue remaining is whether petitioner's payment of arrearages of $5,837.50 in alimony pendente lite, which amount was also included in a decree of legal separation, entitles petitioner to a deduction under sections 22(k) and 23(u), Internal Revenue...
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